The effect of e-tax implementation on taxpayer compliance at KPP Pratama Medan Barat

Jessica, Jessica (2018) The effect of e-tax implementation on taxpayer compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are an important source of revenue to sustain development financing from domestic sources. In an effort to improve services to the Taxpayer community, the government annually seeks to improve the tax administration system. Programs and activities of tax administration reform are realized in the application of modern tax administration system such as e-Registration, e-Filling, e-SPT, e-Billing. This research was conducted to find out the effect of the implementation of e-tax (e-Registration, e-Filling, e-SPT, e-Billing) on taxpayer compliance. The research was conducted at KPP Pratama Medan Barat. This research was a quantitative research using primary data. The data was collected through distributing questionnaires to 100 taxpayers as respondents. The sampling technique applied in this research was incidental sampling. The technique of data analysis applied was double linear regression analysis assisted by SPSS 25.0 for windows program. The results of the analysis showed that partially the implementation of e-Registration, the implementation of e-Filling, the implementation of e-SPT, the implementation of e-Billing had positive and significant effect on taxpayer compliance. The results of the analysis also showed that simultaneously the implementation of the entire e-system had positive effect on taxpayer compliance.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Jessica, Jessica
NIM1401010141
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Hantono, Hantono
NIDN0127087802
hantono1978@gmail.com
Uncontrolled Keywords: e-tax; e-registration; e-filling; e-SPT, e-billing; taxpayer compliance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:30
Last Modified: 20 Jan 2022 09:38
URI: http://repository.uph.edu/id/eprint/11535

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